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Abbreviations

AASB

Australian Accounting Standards Board

ANAO

Australian National Audit Office

APS

Australian Public Service

ARR

asset revaluation reserve

CGC

Commonwealth Grants Commission

CSS

Commonwealth Superannuation Scheme

EL

Executive Level

FOI Act

Freedom of Information Act 1982

GST

goods and services tax

HFE

horizontal fiscal equalisation

ICT

information and communications technology

KMP

key management personnel

PGPA Act

Public Governance, Performance and Accountability Act 2013

PGPA Rule

Public Governance, Performance and Accountability Rule 2014

PSS

Public Sector Superannuation Scheme

PSSap

Public Sector Superannuation accumulation plan

SES

Senior Executive Service